一、会计职业道德的基本特征1.原则性。原则性是会计职业道德的典型特征。政策和职业道德虽然是两个不同范畴,但社会主义的财政政策、财会法规制度都反映了国家、集体和广大生产者、消费者的根本利益。要使这些政策、法规制度得以顺利贯彻和实施,必须坚持原则。坚持原则不仅使 First, the basic characteristics of accounting professional ethics 1. Principle. Principle is a typical feature of accounting professional ethics. Although policies and professional ethics are in two different areas, the socialist fiscal policies and accounting rules and regulations all reflect the fundamental interests of the state, the collective, the vast majority of producers and consumers. In order for these policies, laws and regulations to be implemented and implemented smoothly, we must uphold the principle. Adhering to the principle not only makes